Seoul High Court 2010Nu19081 (Law No. 26, 2011)

early 2005west0932 ( November 29, 2005)

A person who withdraws a lawsuit subsequent to the final judgment on the merits of the case shall not institute the same lawsuit.

(2) A change in the exchange of a lawsuit is a combination of the additional consolidation of the application form and the withdrawal of the application form. Since a final judgment on the merits of the previous lawsuit has been rendered, the withdrawal of the previous lawsuit becomes effective if the previous lawsuit is changed to a new one after the final judgment on the merits of the previous lawsuit is rendered. A person who withdraws a lawsuit subsequent to the final judgment on the merits

2011Du9645 Interest Income, Lease of Real Estate, and Invalidity of Imposition of Value-Added Tax

IsaA

O Head of tax office

Seoul High Court Decision 2010Nu19081 Decided January 26, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

The lower court, citing the judgment of the first instance, determined that the instant lawsuit constituted the prohibition of re-instigation under Article 267(2) of the Civil Procedure Act, based on its stated reasoning.

Examining the records and the reasons for the judgment of the court of first instance, the judgment of the court below is justified, and the grounds for appeal cannot be accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.